CLA-2-44:OT:RR:NC:N1:130
Mr. Richard L. Writsman
Continental Agency, Inc.
1768 W. 2nd St.
Pomona, CA 91766
RE: The tariff classification of self-adhesive wooden wall panels from China
Dear Mr. Writsman:
In a letter, dated June 12, 2017, Ms. Vithya Om of your firm requested a tariff classification ruling on behalf of your client, Home Legend, LLC. The request was returned for additional information, some of which was received by this office on September 5, 2017. The ruling was requested on self-adhesive wooden wall panels. Photos and product information were submitted for our review.
The panels are constructed of solid pine wood and measure approximately 128mm (W) x 4.5mm thick, by 430mm-1180mm (L). Each panel is continuously shaped with multiple grooves that run the length of the panel back. Some panels also have grooves that run across the width of the panel near the panel ends. The back of each panel has three adhesive strips that run the length of the panel; each has a plastic release strip that is removed prior to installation, exposing the adhesive. Each panel is painted and brushed on its face.
In your letter, you suggest that the panels are classifiable under subheading 4409.10.9040, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. Although each panel is continuously shaped on its back, the adhesive strips preclude classification in heading 4409, HTSUS. The Explanatory Notes to the Harmonized System (ENs) for heading 4409 specifically exclude “(w)ood which has been surface worked beyond planing or sanding, other than painting, staining or varnishing (e.g., veneered, polished, bronzed, or faced with metal leaf)…” The pine panels have been coated on their back surface with adhesive strips. The adhesive strips specifically dedicate the pine panels for use as wall panelling. The ENs for heading 4418, on the other hand, provide for “woodwork… used in the construction of any kind of building, etc., in the form of assembled goods or as recognisable unassembled pieces…” The instant panels are recognizable as wall panels utilized in the construction of buildings.
The applicable subheading for the self-adhesive pine wooden wall panels will be 4418.99.9050, HTSUS, which provides for Builders' joinery and carpentry of wood, including cellular wood panels and assembled flooring panels; shingles and shakes: Other: Other: Other: Prefabricated partitions and panels for buildings. The rate of duty will be 3.2 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Laurel Duvall at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division